ACCOUNTS - Final Accounts preparation

Registered number: 15409227

HOLDING BIG NICE LUCY LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025


HOLDING BIG NICE LUCY LTD

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 6


HOLDING BIG NICE LUCY LTD REGISTERED NUMBER:15409227

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Investments	4		71,401
			71,401
Current assets
Debtors: amounts falling due within one year	5	1,250,000
Cash at bank and in hand	6	1,657
		1,251,657
Creditors: amounts falling due within one year	7	(74,304)
Net current assets			1,177,353
Total assets less current liabilities			1,248,754

Net assets			1,248,754

Capital and reserves
Called up share capital	8	2,000
Profit and loss account		1,246,754
		1,248,754


HOLDING BIG NICE LUCY LTD REGISTERED NUMBER:15409227

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

L Moss

Director

Date: 12 January 2026

The notes on pages 3 to 6 form part of these financial statements.


HOLDING BIG NICE LUCY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Holding Big Nice Lucy Ltd is a private company, limited by shares and registered in England and Wales, registration number 15409227. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The company was incorporated on 12 January 2024 and commenced trading on the same date.

The principal activity is to be that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.4

Turnover

Turnover from dividends received is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.


HOLDING BIG NICE LUCY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from other third parties, loans to and from related parties and investments in ordinary shares.

2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 1.

4.	Fixed asset investments

	Investments in subsidiary company	Investment in joint ventures	Total
	£	£	£
Cost or valuation
Additions	100	71,301	71,401
At 31 March 2025	100	71,301	71,401


HOLDING BIG NICE LUCY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

Subsidiary and joint ventures undertakings
The following were subsidiary and joint ventures undertaking of the company:
Name	Registered office	Class of shares	Holding

Big Nice Bees Ltd	United Kingdom	Ordinary	50%
Big Nice Lucy Ltd	United Kingdom	Ordinary	100%
Big Nice Geese Ltd	United Kingdom	Ordinary	50%

Debtors

					2025
					£


	Amounts owed by joint ventures undertakings	1,250,000

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	1,657

7.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	1,000
	Other creditors	1,464
	Accruals and deferred income	71,840
		74,304


HOLDING BIG NICE LUCY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		2,000 Ordinary shares of £1.00 each	2,000

On incorporation, the company issued 100 ordinary shares at a nominal value of £1 per share.

On 6 April 2024, the company issued 900 ordinary shares at a nominal value of £1 per share.

On 1 May 2024, the company issued 1,000 ordinary shares at a nominal value of £1 per share.

Related party transactions

Included within debtors at the year end is an amount due from a joint venture company £1,250,000.

At the year end, the company owed £1,464 to the director. The director was paid a dividend of £500 during the year. The loan is unsecured, interest free and repayable on demand.

No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35.